IMPROVING ACCOUNTING OF INCOME IN ENTERPRISES BASED ON INTERNATIONAL STANDARDS
Keywords:
Income calculation, income calculation, income calculation, kei Performance of the Indicator (KPI) system, electronic calculation-whales.Abstract
By improving the accounting of income in enterprises, timely and complete reflection of sales processes in accounting documents and account registers, determination of financial results on an economic basis, makes it possible to organize the accounting of sales processes correctly. Improvement of income accounting in enterprises leads to improvement of information supply of management and timely sale of products produced in agricultural enterprises, increasing production efficiency. Improving income accounting in enterprises is an important process not only for ensuring financial stability, but also for increasing competitiveness. Every enterprise needs to have information that helps to make strategic decisions by accurately and accurately reflecting its financial results. This article presents the main directions and methods of improving income accounting.
Downloads
References
John H. L. Worrell International Financial Reporting Standards (IFRS): A Framework for Financial Accounting and Reporting. “Thomson Reuters”. United Kingdom.2005.
KPMG. Income Recognition and Measurement under IFRS “KPMG International”. United Kingdom 2014
Timothy S. Doupnik, Hector Perera. International Accounting: A User Perspective. “McGraw-Hill Education”. United States.2012.
Barry Elliott, Jamie Elliott Financial Accounting and Reporting (IFRS edition). “Pearson Education”. United Kingdom. 2018
Robert Kirk. International Financial Reporting Standards (IFRS) for Small and Medium-sized Entities. “CIMA Publishing”. United Kingdom. 2015
Paul Pacter. Financial Accounting and IFRS. “Wiley”. United States. 2012
Shirin S. S. D. Ibrahim. International Accounting and Multinational Enterprises.
“Springer”. Germany. 2019
Deloitte. Improving Accounting for Income Taxes under IFRS.“Deloitte”. United States. 2020.
